税务登记管理是税务机关对纳税人实施税收征收管理的首要环节和基础工作,也是征纳双方法律关系成立的依据和证明。经过多年的税收征管实践和税收法制建设,目前已建立了一整套符合基层工作实际的税务登记管理体系,使税务登记水平明显提高,为税收征管工作开展奠定了坚实基础。但 Tax registration and administration is the tax authorities for taxpayers to implement tax collection and management of the first links and basic work, but also the legal basis for the establishment of both the basis and evidence. After many years of tax collection and tax administration and taxation legal system construction, a set of tax registration management system has been established which is in line with the actual work of grass-roots work. The tax registration level has been significantly raised, laying a solid foundation for tax collection and administration. but